2025-09-23T11:54:39-04:00 2024-12-31 381977929 ANDERSON TACKMAN & COMPANY PLC 102 W WASHINGTON ST SUITE 109 MARQUETTE MI 49855 990 2024-01-01 383578841 NOQUEMANON TRAILS NETWORK COUNCIL NOQU 9062286182 POBOX 746 MARQUETTE MI 49855 WILLIAM NOLAN TREASURER 9062286182 2025-09-17 true true WILLIAM C SHELTROW CPA P00281691 9062251166 2025-09-17 2024 2025-03-06 01:10:19Z WALLY PEARSON 3204 ISLAND BEACH ROAD MARQUETTE MI 49855 1541473 false X WWW.NOQUETRAILS.ORG X 2001 MI TO SECURE, DEVELOP, MAINTAIN AND PROMOTE THE USE OF A NON-MOTORIZED TRAIL NETWORK THROUGHOUT THE CENTRAL UPPER PENINSULA OF MICHIGAN. 13 13 12 300 0 558380 289045 927330 948416 3703 36956 0 1489413 1274417 0 0 274821 269653 0 0 618475 671341 893296 940994 596117 333423 2582709 2537019 8282 9301 2574427 2527718 X TO SECURE, DEVELOP, MAINTAIN AND PROMOTE THE USE OF A NON-MOTORIZED TRAIL NETWORK THROUGHOUT THE CENTRAL UPPER PENINSULA OF MICHIGAN. false true 905891 948416 DEVELOPMENT AND MAINTENANCE OF OVER 150 MILES OF NONMOTORIZED TRAILS FUNDED BY CONTRIBUTIONS FROM 1,750 MEMBERS AND UTILIZED BY OVER 75,000 LOCAL AND VISTING USERS 905891 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 12 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false false false false false true false false MI X WILLIAM NOLAN 9062286182 PO BOX 746 MARQUETTE MI 49855 LORI HAUSWIRTH EXECUTIVE DI 40.00 X 64346 0 0 KELLIE BARRY-ANGELI MEMBER 25.00 X 17930 0 0 MIKE BRUNET MEMBER 1.00 X 0 0 0 ADAM CORNETTE MEMBER 1.00 X 0 0 0 TRACY GOBLE SECRETARY 1.00 X X 0 0 0 SVEN GONSTEAD MEMBER 1.00 X 0 0 0 RICK HILL MEMBER 1.00 X 0 0 0 PAUL JOHNSTON MEMBER 1.00 X 0 0 0 SCOTT JORDAN MEMBER 1.00 X 0 0 0 WILLIAM NOLAN TREASURER 1.00 X X 0 0 0 WALLY PEARSON PRESIDENT 1.00 X X 0 0 0 JASON ROLLING MEMBER 1.00 X 0 0 0 MICHAEL SAUER MEMBER 1.00 X 0 0 0 COTOPAXI SPRATTMORAN VICE PRESIDE 1.00 X X 0 0 0 LYLE VANDERSCHAAF MEMBER 1.00 X 0 0 0 82276 false false false 289045 289045 TRAIL PROGRAM INCOME 713990 546168 546168 MEMBERSHIP & DUES 713990 190581 190581 NOQUEMANON SKI MARATHON 713990 121393 121393 ULTRA MARATHON 713990 90274 90274 948416 33932 27185 6747 268880 1200 267056 1824 1200 3024 3024 1274417 978625 6747 X 82276 76105 6171 162277 150106 12171 4427 4095 332 20673 19123 1550 4014 4014 11823 11823 4786 321 4465 40737 38962 1775 1005 1005 105756 105756 68445 63820 4625 EVENT EXPENSE 164082 164082 PROGRAM EXPENSES 71240 71240 TRAIL MAINTENANCE/REPAIRS 50824 50824 CONTRACTED TRAIL SERVICES 42612 42612 106017 106017 940994 905891 35103 0 750004 321176 109435 383267 12313 12314 2378704 826529 1443725 1552175 267232 268087 2582709 2537019 8282 9301 8282 9301 X 2574427 2527718 2574427 2527718 2582709 2537019 X 333423 -380132 X false false false X 132568 283220 95702 558380 289045 1358915 527016 671333 767099 927330 975601 3868379 659584 954553 862801 1485710 1264646 5227294 5227294 1337 352 2335 17170 6747 27941 1337 352 2335 17170 6747 27941 660921 954905 865136 1502880 1271393 5255235 0.99470 0.99580 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 855112 855112 1523592 826529 697063 1552175 FORM 990, PART III ON DECEMBER 21, 2024, THE ORGANIZATION TRANSFERRED ALL PROGRAM-RELATED ASSETS OF THE FRIENDS OF VALLEY SPUR, INCLUDING EQUIPMENT AND ITS BANK ACCOUNT, TO MUNISING BAY TRAIL NETWORK (EIN 46-2480400), A 501(C)(3) NONPROFIT ORGANIZATION. THE MISSION OF FRIENDS OF VALLEY SPUR IS TO PROVIDE AND MAINTAIN A HUMAN-POWERED, YEAR-ROUND TRAIL SYSTEM WITHIN THE VALLEY SPUR SKI AND MOUNTAIN BIKE TRAIL NETWORK. THE TRANSFER WAS A STRATEGIC DECISION TO CONSOLIDATE TRAIL MANAGEMENT AND STEWARDSHIP UNDER MUNISING BAY TRAIL NETWORK, WHICH HAS BROADER CAPACITY AND ALIGNED MISSION FOCUS. NO CONSIDERATION WAS EXCHANGED IN THIS TRANSFER. ALL RESPONSIBILITIES, FINANCIAL RESOURCES, AND ASSETS RELATED TO THE PROGRAM WERE ASSUMED BY MUNISING BAY TRAIL NETWORK ON THE TRANSFER DATE TO ENSURE UNINTERRUPTED CONTINUATION OF THE PROGRAM. FORM 990, PAGE 2, PART III, LINE 3 THE FRIENDS OF VALLEY SPUR PROGRAM AND ALL ASSOCIATED ASSETS, INCLUDING THE BANK ACCOUNT, WERE TRANSFERRED TO MUNISING BAY TRAIL NETWORK (EIN 46- 2480400) ON DECEMBER 21, 2024. THE TRANSFER ALLOWS FOR CONTINUED MAINTENANCE AND OPERATION OF THE VALLEY SPUR TRAIL SYSTEM UNDER AN ORGANIZATION WITH GREATER CAPACITY AND ALIGNED MISSION FOCUS. THE VALUE OF THE TRANSFERRED ASSETS REPRESENTED LESS THAN 25% OF THE ORGANIZATION'S TOTAL NET ASSETS, AND THEREFORE SCHEDULE N IS NOT REQUIRED. FORM 990, PAGE 6, PART VI, LINE 11B THE ADMINISTRATOR AND TREASURER REVIEWS THE FORM 990 PRIOR TO SENDING. THE FORM IS MADE AVAILABLE TO ALL BOARD MEMBERS AND MEMBERSHIP THEREAFTER. FORM 990, PAGE 6, PART VI, LINE 15A THE ADMINISTRATOR'S AND EXECUTIVE DIRECTOR'S SALARIES ARE REVIEWED ANNUALLY BY A SUBSET OF THE BOARD, WHICH THEN MAKES A RECOMMENDATION TO THE FULL BOARD TO ADJUST SALARY ACCORDING TO HER LEVEL OF RESPONSIBILITY AND PERFORMANCE OF CORE MEASURES. THE BOARD, THROUGH ITS INVOLVEMENT IN THE COMMUNITY HAS A GENERAL IDEA OF WHAT OTHER NON-PROFIT ADMINISTRATORS ARE BEING PAID LOCALLY. FORM 990, PAGE 6, PART VI, LINE 19 REPORTS ARE AVAILABLE UPON WRITTEN OR VERBAL REQUEST. FORM 990, PART IX, LINE 24E PROGRAM EXPENSES 27,697 0 0 DONATIONS 24,672 0 0 FUEL 11,326 0 0 AWARDS/MERCHANDISE 8,209 0 0 GROOMING 7,111 0 0 MEMBERSHIP EXPENSE 6,598 0 0 SKI MAINTENANCE/REPAIRS 6,489 0 0 BANK FEES 3,619 0 0 CONVENTION AND SEMINAR FE 2,048 0 0 OTHER 1,978 0 0 PERMIT FEES 1,532 0 0 TRAVEL REIMBURSEMENT 1,275 0 0 OTHER 947 0 0 SUPPLIES 700 0 0 DUES & SUBSCRIPTIONS 545 0 0 LICENSES & PERMITS 408 0 0 GENERAL OPERATING EXPENSE 400 0 0 LICENSES & PERMITS 330 0 0 BANK CHARGES 76 0 0 BANK FEES 57 0 0 TOTAL 106,017 0 0 FORM 990, PART XI, LINE 9 TRANSFER OF FRIENDS OF VALLEY SPUR TO MUNISING BAY -380,132